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Town of Horseheads – Information Technology (2025M-109)
… services, it cannot be assured that the Town’s IT systems are secured from unauthorized use and access, or that … Enter a written contract or service level agreement (SLA) with the IT vendor, Develop and adopt a written IT … to Town officials. Town officials generally agreed with our recommendations and their response is included in …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Comptroller DiNapoli Releases School District Audits
… fund balance as a funding source. The board also increased real property taxes by $2.6 million over the last three years …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… district’s bank account. Set up electronic funds transfer (EFT) with the bank to receive payments from the State and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsFederal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfNew York's Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
The COVID-19 pandemic’s impact on the State’s labor force was more severe than in other states: the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered.
https://www.osc.ny.gov/files/reports/pdf/new-york-labor-force-2022.pdfDiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole … extra pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit released … The former treasurer in the village of Riverside located in …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report Town of Hempstead Local Development Corporation Project Approval and Oversight 2021M37 released in September
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as … our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in the outyears, according … Entering July 2022, transit ridership continued to lag at the low end of MTA’s projections, forcing it to revise … structural budget imbalance is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenState Comptroller DiNapoli Releases Audits
… the dentists billed in relation to the hours their offices were open. In addition, the dentists paid staff to recruit Medicaid recipients to their offices. In a follow-up, auditors determined DOH made …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsPublic Welfare – 2023 Financial Condition Report
… discussed in this report includes both Family Assistance (FA) and Safety Net Assistance (SNA). FA provides up to 60 months of cash assistance to eligible … apart from adult relatives and certain other individuals. FA is largely funded by the federal government, while SNA is …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the … The purpose of this section is to provide guidance to ensure that agencies receive the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Comptroller DiNapoli Releases State Audits
… not implemented. City University of New York: Borough of Manhattan Community College (BMCC): Controls Over Bank Accounts (2015-S-93) CUNY officials provided auditors with a list of 23 bank accounts that they were aware of at BMCC. Seven of the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Selected Aspects of Discretionary Spending
… its core purpose and objectives. The ABO added that it is particularly important for the board to develop policy on … the risk that not all Authority discretionary spending is necessary and appropriate for the mission of the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingLead Poisoning Prevention Program
… adequate oversight of the Lead Poisoning Prevention Program. Our audit covered children identified with elevated … local health departments through March 19, 2019. About the Program Lead poisoning poses a major health risk to children. … for administering the Lead Poisoning Prevention Program (Program). The Program, designed to develop and …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programState Agencies Bulletin No. 317
… Purpose To explain an automatic increase in the biweekly fee schedule Affected Employees Employees who utilize OGS … To explain an automatic increase in the biweekly fee schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/317-ogs-parking-fee-increaseState Agencies Bulletin No. 249
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/249-ogs-parking-fee-increaseState Agencies Bulletin No. 1157
… employed by the Unified Court System and enrolled in the NY State Employees Retirement System 7Y. The contributions remain at 3.5% for enrollees of the NY State Teachers Retirement System 7X. Further information … 4.00. The contribution rate remains at 3.5% for the NY State Teachers Retirement System. Also, some benefit plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsState Agencies Bulletin No. 492
… Increases are applied. Effective Employees All employees who move between bargaining units. Background Several, but … settled their contracts for 2003-2007. Special handling is required because of this discrepancy. The salary of an employee who has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsState Agencies Bulletin No. 565
… Purpose To notify agencies of a change in processing OGS parking deductions. Background … 427) into the employee’s payroll record. At the request of OGS, an electronic file has been created to automatically … To notify agencies of a change in processing OGS parking deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/565-automated-processing-deduction-code-427-ogs-parking-services